Or. Rev. Stat. § 297.485 (2026)

      297.485 Filing fees. (1) At the time an audit report, prepared by an accountant, is filed with the Secretary of State, as required by ORS 297.465, the municipal corporation shall pay to the Secretary of State a filing fee. The filing fee shall be determined by the total expenditures made by the municipal corporation during the fiscal year audited.

      (2) The filing fee to be paid shall be as indicated for those municipal corporations whose total expenditures fall within the classifications as follows:

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      Over          Not Over         Fee

      $    50,000 $          40

      $    50,000 150,000           80

      150,000     250,000           150

      250,000     500,000           250

      500,000     1,000,000        300

      1,000,000  5,000,000        350

      5,000,000  10,000,000      400

      10,000,000            50,000,000      450

      50,000,000            500

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      (3) Audit reports filed by the administrative office of the county, under ORS 328.465 (2), for school districts with less than 1,000 children according to the latest school census in the county, shall be considered one report for purposes of the filing fee required by this section. The filing fee shall be paid by the county administrative office and deducted pro rata from moneys due to the several school districts. [1977 c.774 §10; 1999 c.345 §1; 2023 c.10 §7]

      297.490 [Repealed by 1977 c.774 §27]